CLA-2-83:OT:RR:NC:N1:121
Silke Rees
The Master Lock Company LLC
6744 S. Howell Ave.
Oak Creek, WI 53154
RE: The tariff classification of parts of a safe from China and Taiwan
Dear Ms. Rees:
In your letter dated June 8, 2021 you requested a tariff classification ruling.
The first item under consideration is described as a cast aluminum safe handle, SKU P65806, from China. It is an aluminum casting that is approximately 4.7 inches long, 2.5 inches tall, 1.5 inches wide, with a round base that is 1.5 inches in diameter. The handle is attached to zinc-plated steel spindle that is 3.82 inches long with a roll pin that is .375 inches long. You state you intend to import this item as an assembly. The safe handle assembly is inserted from the front of the safe door through the combination lock escutcheon and the clutching mechanism and then secured by an E-clip. When the lock releases the clutch, the user may turn the handle thereby retracting the bolts and opening the door. Any attempt to force the handle or pry it from the safe will cause the E-clip or the roll pin to fail, thereby disengaging the handle from the safe and hindering any unauthorized access. The base of the handle has small dimples that allow the handle to remain in a horizontal position.
The second item under consideration is described as an extruded aluminum safe hinge, SKU P65875, from Taiwan. The imported component is an extruded aluminum hinge profile that is 6.16 inches long and drilled with unthreaded holes. Each safe uses a single hinge that will be surface mounted to the right side of the door using self-tapping screws inserted from the back of the door. The screws engage with the predrilled unthreaded holes. Two L-brackets with loops are welded to the right edge of the safe opening. Knurled hinge pins are forced through the holes of the bracket and into the safe hinge profile on either side. Once inserted the knurled pins create a secure connection that would require considerable force to be removed. The safe hinge assembly configuration also allows for there to be an uninterrupted gasket surrounding the door and the safe opening. The hinge profile will be imported without the pins, screws or brackets to connect the component to the door and the body of the safe.
You state the safe handle and safe hinge are used exclusively in the SentrySafe fire and water protection safe line. Both the handle and hinge are integral, constituent, or component parts, without which the safe door could not be opened and closed. They are also designed to provide additional security features. The safe handle assembly includes a failsafe to hinder unauthorized access and is shaped and sized to interact with specific lock escutcheons. The safe hinge assembly is designed to support the weight of the heavy door while allowing for an uninterrupted gasket. In the case of a fire, the gasket is designed to melt, sealing the contents from danger.
Consideration was given to classifying the safe handle and safe hinge under heading 8302, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like. However, the subject handle and hinge are designed for reinforced security safes, which are not like any of the exemplars of 8302. Both the handle and hinge are integral working parts of the security safe and by design or function have no practical or commercial relationship to the exemplars of 8302. Accordingly, we find that the subject handle and hinge are not described in heading 8302.
Chapter 83, Note 1 states, “For the purposes of this chapter, parts of base metal are to be classified with their parent articles.” As the subject safe handle and safe hinge are parts of safes of heading 8303, they will be classified with safes of heading 8303.
The applicable subheading for cast aluminum safe handle, SKU P65806, and the extruded aluminum safe hinge, SKU P65875, will be 8303.00.0000, HTSUS, which provides for Armored or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, and parts thereof, of base metal. The rate of duty will be 3.8 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8303.00.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8303.00.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division